The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1887-06-13
CHAPTER XLIII.
AN ACT

AN ACT
To CONSOLIDATE AND AMEND THE LAW RELATING
no INTERNAL TAXES.
Be it Enacted by the King and the Legislative
Assembly Of the Hd,oatian Islands, IN the
Legislature of the Kingdom assembled:
Section l. The several laws and parts of laws
mentioned in the first schedule hereunto an
nexed shall be and the same are hereby re-
pealed; but nothing herein contained shall
affect any things done, proceedings taken, pen
a,ties and liabilities incurred appointments,
orders, returns and regulations made. certif-
Gates granted and boards constituted under
the said repealed laws, or any of them.
OF THE POLL TAX.
Section ,. An annual poll tax of one dollar
shall be paid by every male inhabitant of this
Kingdom between the ages of seventeen and
sixty years, unless the person be excused
from such payment by law, or by the Assessor
of the district in which he resides, on account
of infirmity poverty.
OF THE SCHOOL TAX.
Section 3. An annual tax of two dollars for
the support of public schools shall be paid by
every male inhabitant of this Kingdom be-
tween the ages of twenty and sixty
years, uHIeSS the ptISOu NC SASlApISd
from such payment by law, or by
the Assessor of the district in which he re-
sides, on account of age, infirmity poverty,
or unless he be Il student actually in attend
ance at any of the high schools or colleges.
THE TAX UPON ANIMALS.
Section 4. All dogs shall be subject to yearly
aS1rax Oi one dollar each, to be paid by the own
ers thereof. Provided, however, that the Tax
Collector shall, upon the receipt of the amount
of the tax from the owner of the dog, deliver
to the said owner metallic tag for each and
every dog so paid for which tag shall be
stamped with the number of the year for
which the tax shall have been paid, and
stamped also with a number, which number
shall be registered opposite the owners name
in the Tax Collectors book, from one upward,
for each taxation district, and the Tax Col
Iector shall also collect from the said owner
the further sum of ten cents for each and
every tag given him as above.
Section s. Every owner of a dog shall ap-
pend or cause to be appended in a conspicu-
Gus manner to the neck of each and every dog
owned by him tag received from the Tax
Collector as hereinbefore provided, or tag
stamped by the Government like that fur
nished to him by the Tax Collector, and every
dog found without tag so appended shall be
destroyed by the police or constabulary force
of the district.
Section 6. ANY person who shall use tag
not furnished in accordance with the provi-
sions of this Act, or who shall use the same tag
during two successive years, or who shall
counterfeit the tag delivered by the Tax Col
lector. or who shall fraudulently remove or
cause to be removed a tag from the neck of any
dog shall upon the conviction of the same be-
fore any police or district justice, be fined not
more than ten dollars or be imprisoned at hard
labor not more than thirty days, at the discre-
ton of the Court.
Section T. The Minister of Finance is hereby
authorized to cause to be prepared sufficient
number of tags as provided for in Sections
and of this Act. He shall cause to be charged
TO the Tax Collectors the number of tags issued
to them respectively, and for which they shall
be held responsible in the returns they MAKE
under the provisions of this Act.
Section g. Every person having the custody
or possession of any animal subject to taxation
shall be deemed to be the owner Thereon ana
shall be taxed for the same.
OF THE ROAD TAX.
Section 9. An annual road tax of two dollars
shall be paid by every male inhabitant OF this
Kingdom between the ages of seventeen and
fifty. unless the person be exempted from such
payment by law or by the Assessor of the dis
trict in which he resides on account OF lnhrm-
fly or poverty.
Section 10. All carts aud drays shall be sub
ject to an annual tax of two dollars each, aside
from value as personal property to be PAID oy
the owners thereof.
Section IL. Provided always that all taxes re-
eeived by virtue of Sections and 10 shall be
expended in the making, maintaining and re-
pairing of the public roads and highways IN
the several districts wherein the same are col
leeted and not to be expended in any other
district.
Section IL All carriages and wagons drawn
by one or more horses or mules and used LOT
the conveyance of persons, shall be subject 10
an annual tax of Ave dollars each, to be PAID
by the owners thereof.
OF THE TAX UPON PROPERTY.
amended 1886, Chapter xxi.
Section 49, All real property in this Kingdom
shall be subject to an annual tax OF one per
cent. upon the vaIne of the same.
IAs amended 1886, Chapter xxxvii
Section IA The term real Property. for the
purposes of this Act, shall be deemed to mean
and include all lands and town lots, with the
buildings. structures, fences, wharves, i'm
provements and other things erected on CT
affixed to the same.
lAs amended 1886, Chapter xxxii.I
Section Is. All personal property within this
Kingdom not subject to specific taxes shall be
subject to an annual tax of one per cent upon
the cash value of the same.
las amended 1885, Chapter xxxVii.l
Section IT, The terms Personal Property